DRAFT EDGAR Filer Manual (Volume II) EDGAR Filing (Version 8)

This draft Filer Manual, posted before Commission approval of potential regulatory changes in this release, is provided as a service to our filing community to assist filers, agents, and software developers prepare for potential changes the staff anticipates. Since this is a draft manual, the SEC retains the right to change any part of the manual before the new system release is made final. In addition, the final EDGAR Filer Manual (Volume II) EDGAR Filing (Version 8) is subject to Commission approval and may be revised before approval or not approved at all. Similarly, the posting of the draft manual does not indicate Commission approval of any pending proposed changes relating to the potential changes reflected in the draft manual. The changes outlined in this draft manual, if approved, are scheduled to take effect on May 5, 2008. The final version of the manual will be made available as and if approved by the Commission on or about May 5, 2008, on the SEC's Public Website.

The DRAFT EDGAR Filing Manual (Volume II) EDGAR Filing (Version 8) is being made primarily to support (1) the removal of rescinded EDGAR submission types: S-4EF/A, F-4EF/A, N-14AE, and N-14AE/A and (2) new versions of US GAAP XBRL Standard Taxonomies and the inclusion of new links for updates to the core XBRL standards files.

You may download the DRAFT EDGAR Filing Manual (Volume II) EDGAR Filing (Version 8) by clicking the following link. To assist filers in the identification of the draft changes, we have provided a redlined version of Volume II.